This diploma thesis deals with the consolidated financial statements. The thesis includes theoretical basis for the preparation of consolidated financial statements, the individual process steps consolidation methods and evaluation approach. Then theoretical knowledge is applied in preparing the consolidated financial statements of the chosen company.

This master thesis deals with the issue of consolidated financial statement. It is focused on incorporating of a new subsidiary item into the consolidation using the equivalent method. Subsequently, the performance of the newly formed group is assessed in comparison with the original consolidation unit. Throughout the theoretical part chapters, all significant principles, procedures and methods of the financial statement consolidation are described and analyzed. In practical part, the results of the consolidated financial statement are inerpreted and analyzed. The very last part of the thesis contains proposals to improve and increase effectivity of the group of companies.

The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.

Since the beginning of the 21st century, the fundamental concepts of group reporting have been revised substantially by the International Accounting Standards Board. Until now, International Financial Reporting Standards (IFRS) which were introduced with the aim to increase the transparency and comparability of consolidated financial statements have been applied mandatorily for about ten years in the European Union. These important developments frame the research context of this dissertation. Based on a comprehensive introduction into the conceptual fundamentals of group reporting under IFRS, the first part of the dissertation deals with the standards IFRS 10, IFRS 11 and, in particular, IAS 28 (revised 2011) which have recently been issued. Besides, the first part contributes to the ongoing debate on the subsequent accounting for goodwill acquired in a business combination. The second part of the dissertation examines issues related to the comparability and transparency of financial reporting under IFRS. In particular, comparability is assessed by analyzing classification choices in the statement of cash flows. Finally, the effects of the IFRS adoption on two dimensions of financial reporting transparency, earnings management and disclosure quality, are examined. In summary, the dissertation aims to further our understanding regarding recent conceptual developments as well as the achievement of comparability and transparency of group reporting under IFRS.:I. Current Conceptual and Empirical Issues in Group Reporting under IFRS – Overview of the Dissertation 1 Introduction to the Research Context 2 Overview and Findings of the Manuscripts II. The Success Story of International Additives Producer AG – A Case Study on Categorization of Investments under IFRS 1 Manuscript – The Case 2 Case Teaching Notes 3 Suggested Case Solutions III. Die Bilanzierung von Beteiligungen an assoziierten Unternehmen sowie Gemeinschaftsunternehmen auf der Basis des überarbeiteten IAS 28 – Implikationen der Neuerungen für die Bilanzierungspraxis 1 Einleitung und Überblick 2 Ausgewählte Regelungen in IAS 28 (rev. 2011) vor dem Hintergrund ihrer materiellen Bedeutung 3 Ausblick auf künftige Neuerungen bzw. aktuelle Standardentwürfe 4 Zusammenfassung und kritische Würdigung IV. 10 Years Impairment-only Approach – Stakeholder Perceptions and Research Findings 1 Introduction 2 Institutional Background 3 Stakeholder Perceptions of the Impairment-only Approach 4 Research Findings regarding the Impairment-only Approach 5 Main Findings, Discussion and Implications for Standard Setting 6 Conclusion V. Comparability of reported cash flows under IFRS – Evidence from Germany ..... 243 1 Introduction 2 Conceptual background and related research 3 Determinants of classification choices: hypotheses and research design 4 Data and results 5 Conclusion VI. Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management 1 Introduction 2 Institutional Background: Development of the German Accounting Environment 3 Prior Research and Hypotheses 4 Research Design 5 Results 6 Conclusion

Экспорт образовательных программ высших учебных заведений как одно из направлений диверсификации экономики государства имеет стратегическое значение для РФ, что подтверждается включением одноименной программы в состав национального проекта «Образование». Кроме того, развитие международных связей на уровне подготовки молодежи призвано также обеспечить распространение русской культуры за пределы границ РФ, а также выстроить международную культурную, социальную и бизнес коммуникацию между странами-участниками образовательного процесса. Работа содержит следующие положения научной новизны: предложена методика консолидированной качественной оценки эффекта от экспорта образовательных программ, позволяющая получить более точное оценочное суждение об уровне эффекта от реализации международных образовательных услуг; развита методика оценки эффективности экспорта образовательных программ, что позволит получать объективные адаптированное к специфике деятельности конкретного университета данные, а также сформировать информационную основу реализации административных процедур по управлению вузовскими международными отношениями; разработано положение о Китайско-Российском институте УрФУ, что позволит регламентировать деятельность основного структурного подразделения УрФУ, ответственного за реализацию совместных образовательных программ с университетами КНР. / The export of educational programs of higher educational institutions as one of the directions of diversification of the state economy is of strategic importance for the Russian Federation, which is confirmed by the inclusion of the program of the same name in the national project "Education". In addition, the development of international relations at the level of youth training is also intended to ensure the spread of Russian culture beyond the borders of the Russian Federation, as well as to build international cultural, social and business communication between the countries participating in the educational process. The work contains the following provisions of scientific novelty: a methodology for a consolidated qualitative assessment of the effect of the export of educational programs is proposed, which makes it possible to obtain a more accurate value judgment about the level of effect from the implementation of international educational services; a methodology for assessing the effectiveness of the export of educational programs has been developed, which will allow obtaining objective data adapted to the specifics of the activities of a particular university, as well as form an information basis for the implementation of administrative procedures for managing university international relations; a regulation on the Chinese-Russian Institute of UrFU has been developed, which will allow regulating the activities of the main structural unit of UrFU, responsible for the implementation of joint educational programs with the universities of the PRC.

The study investigates the establishment and development of the Kimberley Africana Library and its mother institution, the Kimberley Public Library within the broader social, economical and political environment in which they took place. The history of these institutions is inextricable until 1984 when the public and Africana sections of the Library were separated and the Kimberley Africana Library was opened to the public in 1986. It was the exceptional collections of Africana and rare books which distinguished the Kimberley Public Library and the main factor which bound the history of these two institutions. The Kimberley Public Library and its progeny the Kimberley Africana Library are the products of a new industrialised era which came about after the discovery of diamonds in South Africa. They emanated from an environment which produced the new wealth of the country, an almost uncharted region which was relatively new to the established British colonies. In order to place the origins of and motivation for the establishment of the Kimberley Public Library and the Kimberley Africana Library in perspective, it is necessary in this study also to include an overview of the development of the diamond mining industry in Kimberley. This development, peculiar as it was to Kimberley, gave rise to the type of social and cultural milieu in which the Public Library was founded by the immigrants to this area. Also included in the study is a brief survey of the development of the library movement in South Africa and the role played by the Kimberley Public Library in the growth of this movement and in the expansion of public library services to the people of the country. The history of the Kimberley Public/Africana Library which covers a period of more than a century is divided into three distinct periods, namely that which deals with the institution as a Subscription Library from 1882 until 1960 and, from 1961 as a free library under the jurisdiction of the Kimberley Municipality and affiliated to the Cape Provincial Library Service. The third period concerns the dichotomisation of the Kimberley Public Library and the establishment of the Kimberley Africana Library in 1986 to house the Library’s renowned collection of Africana and rare books. This section also deals with the period after 1994 when the Kimberley Libraries functioned under the new political dispensation in South Africa. Emphasis is laid on the formation, nature and scope of the Africana Collection which was the raison d’etre for the establishment of the Kimberley Africana Library and the most significant of the items in the collection are broadly described. The study concludes with an assessment of the challenges the Kimberley Africana Library faces and suggests ways and means of resolving these. An Appendix entitled The Founders and the Builders is added in order to elaborate on the exceptional contributions of several prominent Committee members and Librarians who controlled and managed these institutions from their inception in 1882 until 2008. / Information Science / M. Inf. (Information Science)

The study investigates the establishment and development of the Kimberley Africana Library and its mother institution, the Kimberley Public Library within the broader social, economical and political environment in which they took place. The history of these institutions is inextricable until 1984 when the public and Africana sections of the Library were separated and the Kimberley Africana Library was opened to the public in 1986. It was the exceptional collections of Africana and rare books which distinguished the Kimberley Public Library and the main factor which bound the history of these two institutions. The Kimberley Public Library and its progeny the Kimberley Africana Library are the products of a new industrialised era which came about after the discovery of diamonds in South Africa. They emanated from an environment which produced the new wealth of the country, an almost uncharted region which was relatively new to the established British colonies. In order to place the origins of and motivation for the establishment of the Kimberley Public Library and the Kimberley Africana Library in perspective, it is necessary in this study also to include an overview of the development of the diamond mining industry in Kimberley. This development, peculiar as it was to Kimberley, gave rise to the type of social and cultural milieu in which the Public Library was founded by the immigrants to this area. Also included in the study is a brief survey of the development of the library movement in South Africa and the role played by the Kimberley Public Library in the growth of this movement and in the expansion of public library services to the people of the country. The history of the Kimberley Public/Africana Library which covers a period of more than a century is divided into three distinct periods, namely that which deals with the institution as a Subscription Library from 1882 until 1960 and, from 1961 as a free library under the jurisdiction of the Kimberley Municipality and affiliated to the Cape Provincial Library Service. The third period concerns the dichotomisation of the Kimberley Public Library and the establishment of the Kimberley Africana Library in 1986 to house the Library’s renowned collection of Africana and rare books. This section also deals with the period after 1994 when the Kimberley Libraries functioned under the new political dispensation in South Africa. Emphasis is laid on the formation, nature and scope of the Africana Collection which was the raison d’etre for the establishment of the Kimberley Africana Library and the most significant of the items in the collection are broadly described. The study concludes with an assessment of the challenges the Kimberley Africana Library faces and suggests ways and means of resolving these. An Appendix entitled The Founders and the Builders is added in order to elaborate on the exceptional contributions of several prominent Committee members and Librarians who controlled and managed these institutions from their inception in 1882 until 2008. / Information Science / M. Inf. (Information Science)

En la primera parte de esta tesis se profundiza en el estudio de los factores e interrelaciones que influyen en las actitudes de los residentes y se plantean propuestas genéricas para la adecuada gestión de los destinos turísticos. Los destinos turísticos evolucionan y en destinos maduros es necesario conocer su pasado para comprender mejor su presente. Ibiza es un destino maduro y, por tanto, es necesario un estudio previo de su evolución para una mejor comprensión de los resultados del estudio empírico. La descripción de la historia del turismo en Ibiza, apoyado en el uso del modelo de Ciclo de Vida del Destino Turístico, constituye la segunda parte de la tesis. Finalmente, se realiza un estudio empírico en la tercera parte de la tesis. Mediante el uso de diversos tipos de análisis se revisa si es de aplicación la teoría al caso concreto de Ibiza.

Univ., Habil.-Schr. u.d.T.: Fülbier, Rolf Uwe: Konsolidierte steuerliche Gewinnermittlung nach IFRS?--Bochum, 2005, eine normative Untersuchung der IFRS-Konsolidierungsregeln auf ihre Eignung als Ausgangspunkt einer konsolidierten steuerlichen Gewinnermittlung in der EU. / Literaturverz. S. 377 - 439.

集團財務資訊的編制在企業資源規劃系統的協助下，產生的速度已較以往大為增快許多，然而，先不論相關系統的訓練、導入、維護及更新成本，目前的財務資訊仍舊需要多次的輸入、分發及反覆檢覈，這些步驟尚停在人工編製的階段。 XBRL（可延伸企業報告語言，eXtensible Business Reporting Language）的發展，使企業打破傳統財報的表單形式，它利用電腦可讀的標籤語言減少大量的傳統人力編製流程。後來更發展了財務報告的分類標準（以下簡稱XBRL FR），用來表達財務報表合計性的資訊，但這些處理過的加總數字，無法再還原為原始資料，故對於各國會計準則無法自動轉換，對於跨國公司的合併財務資訊依舊費時費力。 本研究首先依據國際會計準則委員會、臺灣、中國及美國官方所制定的XBRL FR進行分析及比較，建立一個新的XBRL FR，稱為NCCU XBRL FR，蒐集一般行業編制集團財務資訊之必要明細科目（僅包含所有流動資產和流動負債）。接者透過「對應標籤(mapping tags)」的技術，設計一邏輯規則庫，內建四種NCCU XBRL FR分別對應四地XBRL FR之「XBRL計算連結庫(XBRL Calculation Linkbase)」，即可自動轉換NCCU XBRL FR和四地XBRL FR的資訊。最後利用四地之原本XBRL FR計算連結庫，計算編製合併報表資訊前的個別報表資訊。 本研究提出多國準則探討及XBRL FR對應的方法，設計問卷並執行國內四大事務所之專家訪談，發現各國財務報表準則仍然受到會計專業的主觀判斷而分歧，未來全球財報共通的目標，還有很長的一段路要走。 / Because of the support of Enterprise Resource Planning system, business groups speed up their financial reporting preparation. Leaving aside the system cost of training, implemention, maintenance and update, its financial information still requires multiple inputs and distributions currently, and needs to repeatedly check their validity. These steps still remain at manual labor. XBRL (eXtensible Business Reporting Language) helps business to break the form of traditional financial reporting. It has machine-readable label tags, and it can reduce lots of traditional manual process. Financial Reporting Taxonomies (hereinafter referred to as XBRL FR) now are used to express the information of the total amount in financial statements. Because processed numbers can not revert to the original data, accounting principles adopted by nations around the world cannot switch amid different principles. Therefore consolidations of financial information still cost multinationals a lot of resources. In this study, based on analysis and comparison of International Accounting Standards Board, Taiwan, China and the United States official XBRL FR, we established a new XBRL FR, called NCCU XBRL FR, which is used to collect general commercial and industrial financial information (including only current assets and current liabilities). Then, we use mapping tags technology to design some logic rule database, which has four built-in XBRL Calculation Linkbases corresponding to four XBRL FRs. The logic rule database can automatically convert NCCU XBRL FR to four XBRL FRs. Ultimately, the original four XBRL FR Calculation Linkbases can compute individual financial statements before preparation of consolidated information. In this study, we proposed a method of multinational accounting standard discussion and XBRL FR mapping. We designed the questionnaire and conduct in-depth interviews to the experts of Big 4 audit firms. Then we found that there are differences in subjective judgments of multinational accounting standard. In the future, there will be a long way to go if we have the goal of common global financial reporting.